Rostad Corporation Applies Manufacturing Overhead to Products on the Basis

question 18

Multiple Choice

Rostad Corporation applies manufacturing overhead to products on the basis of standard machine-hours.Budgeted and actual overhead costs for the most recent month appear below: The company based its original budget on 7,100 machine-hours.The company actually worked 7,060 machine-hours during the month.The standard hours allowed for the actual output of the month totaled 6,990 machine-hours.What was the overall fixed manufacturing overhead volume variance for the month?

• A)$512 favorable
• B)$512 unfavorable
• C)$1,408 favorable
• D)$1,408 unfavorable

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Definitions:

Sequence Effects

The impact that the order of presenting treatments or stimuli has on the subject's behavior or responses in an experiment.

AB Design

The most basic method for graphing behavioral observations. The designation AB refers to the two phases of the design: (1) the A, or baseline, phase, and (2) the B, or intervention, phase. During the A phase, baseline data are collected and recorded. After a stable baseline trend has been established, a vertical line is drawn, and then the intervention is introduced, which signifies the beginning of the B phase. In this phase, intervention data are collected and recorded. The teacher can evaluate the effectiveness of the intervention by comparing the data trend during the B phase to the behavioral observations collected during the A phase. A problem with this design is that it is impossible to rule out alternative explanations for behavior change during the B phase.

Graphing Behavior

The process of visually representing data from behavioral observations over time to analyze trends, patterns, or changes.

Functional Relation

In behavioral science, a relationship between a specific behavior and its consequences, indicating how the behavior is influenced by or depends on certain environmental conditions.